Comment Letters (Reproposed Rule)
Comment Letters (Proposed Rule)
| No. | Author | Company | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author |
Company
McGladrey LLP |
Date May 4, 2012 |
| Comment Letter Number: 2 (PDF) | Author Brian J. Hurd, Executive Vice President, TCF National Bank |
Company
TCF Financial Corporation |
Date May 9, 2012 |
| Comment Letter Number: 3 (PDF) | Author Howard B. Levy, Principal and Director of Technical Services |
Company
Piercy Bowler Taylor & Kern |
Date May 9, 2012 |
| Comment Letter Number: 4 (PDF) | Author Alex Halls |
Company
Council of Institutional Investors |
Date May 10, 2012 |
| Comment Letter Number: 5 (PDF) | Author Chris Barnard, Actuary | Date May 15, 2012 | |
| Comment Letter Number: 6 (PDF) | Author Robert B. Lamm, Chair, Securities Law Committee |
Company
Society of Corporate Secretaries & Governance Professionals |
Date May 14, 2012 |
| Comment Letter Number: 7 (PDF) | Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Technical Manager |
Company
Institut der Wirtschaftsprüfer |
Date May 15, 2012 |
| Comment Letter Number: 8 (PDF) | Author Paul Rohan, CPA, Partner, Director of Financial Reporting & Quality Control |
Company
UHY LLP |
Date May 14, 2012 |
| Comment Letter Number: 9 (PDF) | Author Kathryn W. Kapka, CPA, CIA, CGAP, Chair, Professional Standards Committee |
Company
Texas Society of Certified Public Accountants |
Date May 15, 2012 |
| Comment Letter Number: 10 (PDF) | Author Philip Johnson, President |
Company
Federation of European Accountants |
Date May 15, 2012 |
| Comment Letter Number: 11 (PDF) | Author James J. Gerace, CPA, Chair, Audit and Assurance Services Committee; Elizabeth J. Sloan, CPA, Vice Chair, Audit and Assurance Services Committee |
Company
Illinois CPA Society |
Date May 15, 2012 |
| Comment Letter Number: 12 (PDF) | Author Russell Goldsmith, Chairman, Midsize Bank Coalition of America, Chairman and CEO, City National Bank |
Company
Midsize Bank Coalition of America |
Date May 11, 2012 |
| Comment Letter Number: 13 (PDF) | Author Richard E. Piluso, President |
Company
New York State Society of Certified Public Accountants |
Date May 17, 2012 |
| Comment Letter Number: 14 (PDF) | Author Howard Gluckman, C.P.A. | Date May 17, 2012 | |
| Comment Letter Number: 15 (PDF) | Author Martin Lobel |
Company
Lobel, Novins & Lamont LLP |
Date May 24, 2012 |
| Comment Letter Number: 16 (PDF) | Author Bruce J. Nordstrom, President and Certified Public Accountant |
Company
Nordstrom & Associates, P.C. |
Date May 21, 2012 |
| Comment Letter Number: 17 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company
Center for Audit Quality |
Date May 25, 2012 |
| Comment Letter Number: 18 (PDF) | Author Gerald W. McEntee, International President |
Company
American Federation of State, County and Municipal Employees (AFSCME) |
Date May 29, 2012 |
| Comment Letter Number: 19 (PDF) | Author Gilbert F. Viets | Date May 30, 2012 | |
| Comment Letter Number: 20 (PDF) | Author |
Company
KPMG LLP |
Date May 30, 2012 |
| Comment Letter Number: 21 (PDF) | Author Tom Quaadman, Vice President |
Company
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness |
Date May 30, 2012 |
| Comment Letter Number: 22 (PDF) | Author |
Company
Crowe Horwath LLP |
Date May 30, 2012 |
| Comment Letter Number: 23 (PDF) | Author |
Company
PricewaterhouseCoopers LLP |
Date May 31, 2012 |
| Comment Letter Number: 24 (PDF) | Author James R. Dalkin, Director, Financial Management and Assurance |
Company
United States Government Accountability Office (GAO) |
Date May 31, 2012 |
| Comment Letter Number: 25 (PDF) | Author |
Company
Plante & Moran, PLLC |
Date May 30, 2012 |
| Comment Letter Number: 26 (PDF) | Author Katharine E Bagshaw FCA, Audit and Assurance Faculty |
Company
Institute of Chartered Accountants in England and Wales (ICAEW) |
Date May 31, 2012 |
| Comment Letter Number: 27 (PDF) | Author |
Company
Grant Thornton LLP |
Date May 31, 2012 |
| Comment Letter Number: 28 (PDF) | Author |
Company
BDO USA, LLP |
Date May 31, 2012 |
| Comment Letter Number: 29 (PDF) | Author |
Company
Ernst & Young LLP |
Date May 31, 2012 |
| Comment Letter Number: 30 (PDF) | Author Shawn M. Barker, Vice President and Controller |
Company
Ball Corporation |
Date May 31, 2012 |
| Comment Letter Number: 31 (PDF) | Author |
Company
Eide Bailly LLP |
Date May 31, 2012 |
| Comment Letter Number: 32 (PDF) | Author |
Company
BKD, LLP |
Date May 31, 2012 |
| Comment Letter Number: 33 (PDF) | Author Bartlett Naylor, Financial Policy Advocate |
Company
Public Citizen |
Date May 31, 2012 |
| Comment Letter Number: 34 (PDF) | Author Peter M. Carlson, Executive Vice President and Chief Accounting Officer |
Company
Metlife |
Date May 31, 2012 |
| Comment Letter Number: 35 (PDF) | Author |
Company
Deloitte & Touche LLP |
Date May 31, 2012 |
| Comment Letter Number: 36 (PDF) | Author Arnold C. Hanish, Vice President, Finance and Chief Accounting Officer |
Company
Eli Lilly and Company |
Date Jun. 19, 2012 |
| Comment Letter Number: 37 (PDF) | Author Brandon Rees, Acting Director, Office of Investment |
Company
American Federation of Labor and Congress of Industrial Organizations (AFL-CIO) |
Date Jun. 25, 2012 |
The Institute of Chartered Accountants in England and Wales (ICAEW)
Federation of European Accountants (FEE)
Illinois CPA Society
New York State Society of Certified Public Accountants
McGladrey LLP
PricewaterhouseCoopers LLP
BDO USA, LLP
Center for Audit Quality
Deloitte & Touche LLP
California Society of Certified Public Accountants
Grant Thornton
American Accounting Association
Institut der Wirtschaftsprüfer
Texas Society of Certified Public Accountants
Crowe Horwath LLP
MetLife Inc.
Ernst & Young LLP
KPMG LLP
Colorado Public Employees' Retirement Association
BlackRock, Inc.
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness
Financial Executives International